I am trying to use SUMIFS in 2007 to replace an array function I used in older versions to a sum based on multiple criteria. One criterion has blanks as a legitimate entry and when I use SUMIFS or even just SUMIF and try to use the blank cell as the criterion it comes back as zero sum. If I check for equality between my formula reference cell (blank) and a blank cell in the criterion column, it comes back as TRUE (=A5=C27 returns TRUE).

If I use the same criteria but du it as a SUM array function it recognizes the blanks and returns the proper sum.

Is there a way to get SUMIF/S to recognize blanks as criterion?
Thanks,
Phil